BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

1-4-2004 it agreed with the submission of the learned counsel for the assessee that by virtue of the omission of the second proviso and the omission of clauses (a), (c), (d), (e) and (f) without any saving clause would mean that the provisions were never in existence. For this purpose, in the said case the assessee had placed

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

1-4-2004 it agreed with the submission of the learned counsel for the assessee that by virtue of the omission of the second proviso and the omission of clauses (a), (c), (d), (e) and (f) without any saving clause would mean that the provisions were never in existence. For this purpose, in the said case the assessee had placed

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

SURYA CHARITABLE TRUST,,VARANASI vs. CIT (E), LUCKNOW

D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No. 142/Alld /2018, is directed against order dated 16.06.2017 (Order No. ITBA/EXM/S/EXM1/2017- 18/1004636847(1)) passed by learned Commissioner of Income Tax (Exemption), Lucknow (hereinafter called "the CIT(E)”) u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 (hereinafter called “the Act”) , dismissing

BRIJ BIHARI DUBEY EDUCATIONAL TRUST,GORAKHPUR vs. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW

In the result, appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Brij Bihari Dubey Educational Trust, Vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, Of Income Tax-Cpc, Gorakhpur-273001, Uttar Pradesh Bangalore Pan-Aabtb7657D (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R

D E R PER VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 06.10.2022 of CIT(A) (National Faceless Appeal Centre, Delhi) for the assessment year 2014-15 arising from the processing of return of income under section 143(1) vide order dated 27.03.2017 of CPC whereby the claim of exemption under section

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condoning the delay citing the reasons for the delay in filing before the Delhi benches, if so advised. 8. In the result, the appeal filed by the revenue is dismissed. 9. Order pronounced in the open court on 26.09.2023. (AMIT SHUKLA) ACCOUNTANT MEMBER Dated 26th September, 2023. 8. In view of the above discussion, I find that after the judgement

THE SPRINGER EDUCATION FOUNDATION,,GORAKHPUR vs. CIT (E), LUCKNOW

D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No.10/VNS/2020 for assessment year 2018-19, is directed against order dated 30.10.2019 (Order No. ITBA/EXM/S/EXM15/2019-20/1019562994(1)) passed by learned Commissioner of Income Tax (Exemption), Lucknow (hereinafter called "the CIT(E)”) dismissing application filed under Section 10(23C)(vi) of the Income

UMESH KUMAR JAISWAL,KUSHINAGAR vs. INCOME TAX OFFICER, WARD - 2(4), KUSHINAGAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year: 2017-18 Umesh Kumar Jaiswal, V. Income Tax Officer, Prop. Ramagya Prasad & Sons, Ward-2(4), Kushinagar Jataha Road, Padrauna, Kushinagar, Uttar Pradesh Pan-Acdpj3729Q (Appellant) (Respondent) Appellant By: Shri. Ashish Bansal, Adv Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 25.05.2022 Date Of Pronouncement: 07.06.2022

D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 26.08.2021 of CIT(A) (National Faceless Appeal Centre, Delhi) for the assessment year 2017-18. 2. There is a delay of seven days in filing the present appeal. The assessee has filed an application for condonation of delay and explained

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

D E R PER RAMIT KOCHAR:A.M. This appeal in I.T.A. No.124/VNS/2020 for assessment year 2009-10 has arisen from the appellate order dated 19/11/2019 passed by learned Commissioner of Income-tax (Appeals)(hereinafter called the CIT(A)) , Allahabad in Appeal No. CIT(A), Allahabad/10756/2015-16, and the appellate proceedings before ld. CIT(A) had arisen from assessment order dated

RADHEY SHYAM,AGRA vs. INCOME TAX OFFICER, WARD 2(3), VARANASI

In the result, the appeal of the assesseein ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2012-13 Shriradheyshyam Income Tax Officer, 308, Sector 16, Avasvikas Colony V. Ward-2(3),Aayakarbhawan, Sikandra,Agra-282007, U.P.. Maqboolalam Road Pan:Aikps7948H Varanasi-221002,U.P.. (Appellant) (Respondent)

D E R PER RAMIT KOCHAR:A.M. This appeal in I.T.A. No.42/VNS/2022 for assessment year 2012-13 has arisen from the appellate order dated 23/08/2022 (DIN & order No. ITBA/NFAC/S/250/2022-23/1044863836[1]) passed by learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre(NFAC), Delhi (Hereinafter called “CIT(A)”) under section 250 of the Income-tax Act, 1961(hereinafter called

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should

INCOME TAX OFFICER, WARD - 02 (04),, BALLIA vs. PREM SHANKAR VERMA,, BALLIA

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is dismissed

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2017-18 The Income Tax Officer V. Shri Prem Shankar Verma Ward – 02(04) Sripur. Takarsan Ballia Ballia Tan/Pan:Adopv7563Q (Appellant) (Respondent) C.O. No.03/Vns/2021 [Arising Out Of Ita No.134/Vns/134] Assessment Year:2017-18 Shri Prem Shankar Verma V. The Income Tax Officer Sripur. Takarsan Ward – 02(04) Ballia Ballia Tan/Pan:Adopv7563Q (Cross Objector) (Respondent)

D E R PER AMIT SHUKLA, A.M.: The aforesaid appeal has been filed by the Revenue against order dated 23.9.2020 passed by the ld. CIT(A), Varanasi for quantum of assessment passed under section 143(3) of the Income Tax Act, 1961. The assessee has filed cross objection in support of the order